Using the partially completed worksheet below, calculate the amount of the consolidated closing balance of retained earnings?

\begin{tabular}{|l|r|r|r|r|r|} \hline & Parent & Subsidiary & Adjustment & Adjustment & Consolidated \\ \hline & & & DR & CR & \\ \hline Net profit & 198,000 & 230,000 & & & 400,000 \\ \hline Retained earnings - & 58,000 & 73,000 & 5,800 & 3,250 & \\ \hline opening & 6,000 & 3,000 & & 3,000 & \\ \hline Dividend declared & 16,000 & 7,500 & & 7,500 & \\ \hline Dividend paid & 226,000 & 291,500 & & & ? \\ \hline Retained earnings - closing & & & & & \\ \hline \end{tabular}